The proposed article explores the interconnections between transfer pricing and the Berry Ratio indicator in the context of profitability verification in business. It analyzes the ways of applying the OECD Guidelines in ...

International student scientific conference, ISSC 2024 "Challenges of accounting for young researchers", 8th Edition, March 15-16, 2024, este organizată de Facultatea ”Contabilitate” a ASEM, cu eforturile de a stimula ...

Student entrepreneurship has an important role to play in the current economic context as it contributes to innovation, flexibility and the potential to generate new jobs and stimulate sustainable economic growth. The main ...

In this publication, the authors study the catering industry of the ATU Gagauzia through the analysis of the current legislation of RM, regulating this sphere of economy, quantitative and qualitative analysis for the period ...

Although Europe is one of the most economically developed geographical areas, the gender gap in entrepreneurship is still very high. Digitalization can be a tool that motivates a woman to become an entrepreneur as it ...

When you talk about the New Economy, you expect its objectives to be directed towards the well-being of the individual and its development to be in full harmony with the environment. But it seems that the current stage of ...

This research aims to address the relevance and place of audit strategy within an audit engagement. Using the method of observation, bibliometric analysis, documentary analysis and comparing the provisions of the audit ...

In the context of the acceleration of the digitalization of the economy, issues related to the implementation by auditors of the principles established by the International Сode of Ethics for professional accountants (Code ...

Monitoring audit activity ensures the quality of market services and the prestige of the profession. The subject is topical as modern management standards have recently entered into force in the field and are to be implemented ...

The climate and health crises that have shaken the world in recent years have highlighted even more the need to change the current paradigm within the economic system, but also that of society as a whole. Given the important ...